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16 May 2014, 11:30 am by Dan Ernst
Some of this scrutiny has critiqued the long-held view of the Department of Treasury that tax regulations issued under the general grant of authority in I.R.C. [read post]
28 May 2013, 7:42 am by Kate Fort
Held, further, the Indian employment credits under I.R.C. sec. 45A are not elective; and as a result, P’s employee expense deductions for the years at issue must be reduced by the amount of the credit as determined under I.R.C. sec. 45A without regard to limitations on the allowable amount of the credit.Uni [read post]